Related terms

Translations

A comptroller or controller (; also financial
controller, abrv. FC) is a person who supervises accounting and
financial reporting within an organization. A controller is an
accountant in a
business who oversees accounting and the implementation and
monitoring of internal
controls. In the United States, the United Kingdom, and Canada,
a controller or financial controller is a senior position within
most companies, often reporting to a Chief
Financial Officer.

Ireland

The Comptroller and Auditor General (CAG) () is a
constitutional officer whose office was established under Article
33 of the Constitution
of Ireland. The CAG is appointed by the President
on the nomination of Dáil
Éireann. Based in Dublin
Castle, the CAG operates independently of government. The
office of the CAG is required to audit spending authorised by the
legislature. The
current CAG is John Purcell. The office of the CAG deals directly
with citizens along with State officials.

United States

In addition to its use in businesses, the
title of comptroller is held by various government officials. The
Comptroller General is the director of the
Government Accountability Office (GAO), an agency founded in
1921 to ensure the accountability of the federal government. Banks
are supervised by the
Office of the Comptroller of the Currency, an officer within
the federal Department of The Treasury. Several states and local
governments (cities, counties, etc.) have comptrollers, variously
elected or appointed, with widely varying powers over budgetary and
management matters.

In the Bailiwick of
Guernsey,
Channel
Islands, Comptroller is the name for second-most senior Law
Officer of the Crown. This corresponds to the office of Deputy
Attorney-General in Jersey and other
jurisdictions.

Etymology

The term comptroller evolved in the 15th century
through a mix of the Middle English countreroller (someone who
checks a copy of scroll, from the French contreroule - scroll copy)
and the French compte ("on account"), thus creating a title for a
compteroller who specialises in checking financial
ledgers.